State guide
Karnataka labour law compliance
Minimum wages, Professional Tax, the Labour Welfare Fund and holidays for employers with staff in Karnataka, on one page. Each figure comes from the notification or official page linked beside it.
Minimum wages
Karnataka's latest notification
Read from the notification itself, with its PDF. Headline rates appear only where one clear table covers the state's employments and the notification is still current.
Minimum wagesLatest
Final notification revising minimum wages for scheduled employments
Revises minimum wages for the scheduled employments in Schedule 1, fixes them for 18 employments newly added in Schedule 3, and sets separate rates for Schedule 2 work. Rates differ across three zones.
In force from
22 May 2026
With immediate effect
- Issued by:
- Labour Department, Government of Karnataka
- Issued:
- 22 May 2026
- Under:
- Minimum Wages Act, 1948
Notification PDF · 25 pages, 5.6 MB · KannadaZone 1: the Greater Bengaluru Authority area Skill level Basic per day Basic per month Unskilled ₹899.09 ₹23,376.43 Semi-skilled ₹989.00 ₹25,714.07 Skilled ₹1,087.90 ₹28,285.47 Highly skilled ₹1,196.69 ₹31,114.02 Zone 2: other city corporations and all district headquarters Skill level Basic per day Basic per month Unskilled ₹817.35 ₹21,251.30 Semi-skilled ₹899.09 ₹23,376.43 Skilled ₹989.00 ₹25,714.07 Highly skilled ₹1,087.90 ₹28,285.47 Zone 3: all other areas Skill level Basic per day Basic per month Unskilled ₹743.05 ₹19,319.36 Semi-skilled ₹817.35 ₹21,251.30 Skilled ₹899.09 ₹23,376.43 Highly skilled ₹989.00 ₹25,714.07 Basic rates from Schedule 4, which applies to the employments in Schedules 1 and 3. Variable dearness allowance is paid on top: 4 paise a day for each point of the consumer price index above 9,469, worked out each 1 April (page 9 of the notification). Schedule 2 work, such as scavenging, power generation and foundries, has its own rates in the PDF.
Professional Tax
Professional Tax in Karnataka
A state levy that employers deduct from salaries and pay to the state, at the slabs of the state where the employee works.
Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
| Up to ₹24,999 | Nil |
|---|---|
| ₹25,000 and above | ₹200 |
Top band pays ₹300 in February.
Due dates
A monthly statement of salaries paid and tax deducted, with proof of payment, is due within 20 days of the end of each month. An annual return follows within 60 days of the end of the year.
Registration
An employer takes a certificate of registration within 30 days of starting business, and applies online. The business also takes a certificate of enrolment for its own tax, paid before 30 April each year. Registering late costs an employer a ₹1,000 penalty.
₹300 is deducted in February instead of ₹200, so the year adds up to ₹2,500. This applies from 1 April 2025, under Karnataka Act 33 of 2025.
The Act exempts individuals aged sixty and above.
Collected by: Commercial Taxes
Official sources: Karnataka Act 33 of 2025 (slabs); The Act, sections 4 to 6A; Commercial Taxes PT page. Read on 11 Oct 2026.
Labour Welfare Fund
Labour Welfare Fund in Karnataka
A small contribution from employees and employers to the state's welfare board, paid in the months the state's Act names.
Employee
₹50
Employer
₹100
A year, per employee. Deducted from December wages.
When it is due
- 15 January, for each employee on the register on 31 December
Who is covered: Covers factories, plantations, workshops, motor transport and contract labour establishments, and shops, commercial and IT establishments with 10 or more workers (lowered from 50 by Act 05 of 2026, from 7 January 2026). The state adds ₹50 for each employee.
How to pay: Online only. Late payment carries penal interest of 12% for the first three months and 18% after that.
Karnataka Labour Welfare Fund Act, 1965
Official sources: KLWB press note and Act 05 of 2025; The Act, section 7A. Read on 11 Oct 2026.
Holidays
National holidays, and Karnataka's own rule
Three national holidays fall on the same dates everywhere. Festival holidays are set by each state's law and chosen by the employer from the state's list.
- 26JanRepublic DayTuesday 26 January 2027
- 15AugIndependence DaySunday 15 August 2027
- 2OctGandhi JayantiSaturday 2 October 2027
- The law
- Industrial establishments follow the Karnataka Industrial Establishments (National and Festival Holidays) Act, 1963, and its 1964 Rules.
- National holidays
- The Act names five: 26 January, 1 May, 15 August, 2 October and 1 November.
- Holidays a year
- Ten in all, with the festival holidays the employer chooses.
- Festival holidays
- Chosen by the employer from the state's list after consulting employees, and displayed at the workplace.
Keep going
Due dates and services for Karnataka
The compliance calendar has every monthly, quarterly and annual date. Our services run these rules for you, state by state.
Due dates
Compliance calendar
Labour, GST, TDS, income tax and ROC dates, month by month.
Open the calendar Labour law complianceS&E registration, registers, returns, displayed notices and inspections.PF and ESI compliancePF and ESI every month, with PT and LWF on each state's dates.Payroll servicesPayroll on your structure, with PT deducted state by state and LWF in the months it falls due.Licences and registrationsShop Act (S&E) registrations, factory licences and contract labour registrations.
Enquiry
Talk to a compliance expert
Share your states and headcount, and we will get back to you within 2 working hours.
- Call+91 98457 40938
- WhatsApp+91 98457 40938
- Emailinfo@nkonehrsolutions.com
- Head office, Bengaluru1163, 9th Main, 11th A Cross, Nagapura, Mahalakshmipuram, near Rajajinagar Metro Station, Rajajinagar 1st Block, Bengaluru, Karnataka 560086
